Auditing  |  Format: Flash

Audit Evidence: Requirements, Types, and Limitations

Course Overview
This course provides an overview of audit evidence including the requirements, types, and limitations. This includes a discussion of the procedures for collecting audit evidence as well as the top audit evidence issues that often result in problem audits.

Learning Objectives
Upon successful completion of this course, you should be able to:

  • Identify key characteristics of audit evidence as well as related authoritative standards
  • Differentiate between various procedures used to obtain audit evidence
  • Recognize key characteristics of common audit failures

    Catalog Number: 99KNA19
    CPE Credits: 2 Registry / 2 QAS
    Author: Michael Chris Knapp
    Advanced Preparation:
    Course Level: Basic
    Field of Study: Auditing
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: May 21, 2019 / May 21, 2021